Kolkata Metropolitan Development Authority, Kolkata V. DIT(Exemptions), Kolkata, Kolkata

ITA 1362/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1631 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2012
• Court: TRIBUNAL
• Department Lawyers: R P NAG
• Assessee Lawyers: N K PODDA R
• Section: 12A; 12AA; 10; 154

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [ () . .. . . .. . , ,, , , ! ''# $ ''# $ ''# $ ''# $ ] ]] ] [BEFORE HONBLE SRI P.K.BANSAL, AM & HONBLE SRI GEORGE MATHAN, JM] !& !& !& !& /ITA NO.1362/KOL/2012 '( )*/ ASSESSMENT YEAR : 2012-13 ($, / APPELLANT ) - - ( ./$, /RESPONDENT) KOLKATA METROPOLITAN DEVELOPMENT D.I.T. (EXEMPTIO N) AUTHORITY PRASHASAN BHAWAN -VERSUS- KOLKATA (PAN: AAALK 0714 F ) $, 0 1 / FOR THE APPELLANT: SHRI N.K.PODDAR ./$, 0 1 / FOR THE RESPONDENT: SHRI R.P.NAG, SR.DR 2 3 0 4 /DATE OF HEARING : 04.02.2013 5) 0 4 /DATE OF PRONOUNCEMENT : 04.02.2013 6 / ORDER PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. D.I.T. (EXEMPTION), KOLKATA IN M.NO.DIT(E)/8E/05/2012-13/S -50/835-37 DATED 09.07.2012 2. SHRI N.K.PODDAR, SR,.ADVOCATE REPRESENTED ON BE HALF OF THE ASSESSEE AND SHRI R.K.NAG,.SR.DR REPRESENTED ON BEHALF OF THE REVENU E. 3. IN THE ASSESSEES APPEAL THE ASSESSEE HAS RAISE D THE FOLLOWING GROUNDS :- 1. THAT THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPT ION) ERRED IN GRANTING REGISTRATION TO THE APPELLANT AUTHORITY UNDER SECTION 12AA (1)(B) O F THE INCOME TAX ACT, 1961 WITH EFFECT FROM 1 ST APRIL, 2012 INSTEAD OF 1 ST APRIL, 2011. 2. THAT THE LEARNED DIRECTOR OF INCOME TAX (EXEMPT ION) SHOULD HAVE HELD THAT THE APPLICATION FOR REGISTRATION DATED 30 TH MARCH, 2012 FILED BY THE APPELLANT AUTHORITY UNDER SECTION 12A READ WITH SECTION 12AA OF THE SAID ACT, HAVING REGARD TO THE PROVISIONS CONTAINED IN SECTION 10 OF THE GENERAL CLAUSES ACT, 1897, AS DISCUSSED IN THE APPLICATION DATED 23 RD JULY, 2012 MADE BY THE APPELLANT AUTHORITY UNDER S ECTION 154 OF THE SAID ACT, MUST BE DEEMED TO HAVE BEEN FILED WITHIN THE FINANC IAL YEAR 2011-12, AND THEREFORE THE APPELLANT AUTHORITY IS ENTITLED IN LAW TO BE GRANTE D REGISTRATION WITH EFFECT FROM 1 ST APRIL, 2011 ITSELF, THAT IS TO SAY W.E.F. THE ASSESSMENT Y EAR 2012-13, IN VIEW OF THE PROVISIONS CONTAINED IN SECTION 12A(2) OF THE SAID ACT. 4. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY THE LD. SR.COUNSEL ON BEHALF OF THE ASSESSEE THAT THE ASSESSEE HAD APPLIED FOR REGI STRATION U/S 12AA AND THE SAME HAD 2 BEEN GRANTED TO THE ASSESSEE W.E.F. 1.4.2012. IT WA S THE SUBMISSION THAT SUBSEQUENTLY A RECTIFICATION APPLICATION HAD BEEN FILED REQUESTI NG THAT THE REGISTRATION WAS TO BE GRANTED W.E.F. 1.4.2011. IT WAS THE SUBMISSION THAT VIDE ORDER DATED 07/13.12.2012 A CORRIGENDUM ORDER HAD BEEN GRANTED ON THE RECTIFICA TION APPLICATION FILED WHEREBY THE REGISTRATION HAD BEEN GRANTED TO THE ASSESSEE W.E.F . 1.4.2011. THE LD. COUNSEL ON BEHALF OF THE ASSESSEE HAS PLACED BEFORE US THE COP Y OF THE CORRIGENDUM ORDER. IT WAS THE SUBMISSION THAT AS THE RECTIFICATION HAS TAKEN PLACE AS REQUESTED FOR BY THE ASESSEE HE HAD NO OBJECTION IF THE APPEAL WAS DISMISSED AS INFRUCTUOUS. IN REPLY THE LD. DR DID NOT MAKE ANY SPECIFIC SUBMISSION. 5. IN THE RESULT AS THE RECTIFICATION HAS ALREADY B EEN GRANTED AS PRAYED FOR BY THE ASSESSEE AND THE DATE OF REGISTRATION U/S 12AA HAS BEEN ACCEPTED AS 1.4.2011 THE APPEAL OF THE ASSESSEE NO MORE SURVIVES AND THE SAM E IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 04.02.2013. SD/- SD/- [ .., ,, , ] [ .''# $ , ] [P.K.BANSAL] [ GE ORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (4 4 4 4) )) ) DATE: 04.02.2013. R.G.(.P.S.) 6 0 .''7 87)9- COPY OF THE ORDER FORWARDED TO: 1. KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY PRASHASA N BHAWAN, PLOT NO.DD-1, SECTOR-1, SALT LAKE, KOLKATA-700064. 2 THE D.I.T. (EXEMPTION), KOLKATA 3 . DR, KOLKATA BENCHES, KOLKATA /7 .'/ TRUE COPY, 62/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES 3